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Lake Placid Central School District – Claims Auditing (2016M-84)
… Purpose of Audit The purpose of our audit was to examine the … 2015. Background The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex … operates two schools with approximately 700 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Grand Island Central School District – Interfund Financial Activity (2016M-42)
Grand Island Central School District Interfund Financial Activity 2016M42
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mMadrid-Waddington Central School District – Financial Condition (2015M-347)
… Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347State Agencies Bulletin No. 1406
… taxes requires changes to New York City withholding taxes for employees with taxable incomes over $500,000. Effective … Annual Tax Rate Table will incorporate a revised tax rate for taxpayers earning over $500,000. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changePayServ
… Shortcut Keys Reasons with Action Codes Increment Codes for Executive Agencies Return from Leave Check List for Executive Agencies Worksheets & Calculators AC 230 … Useful Links Civil Service Traineeship Memorandums Special Salary Treatment Search Engine File Information Master Files …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… levels and pursue efforts to limit temperature increases to 1.5°C. In order to meet the 2°C goal, climate … change, addressing material risks and opportunities for the Fund's investments. At his direction, the Fund … the Fund's investment decisions, including: $4 billion for the low emissions index; $3 billion in sustainable …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsArea #2 – IT Security Training and Awareness – Information Technology Governance
… training should explain the proper rules of behavior for using your IT systems and data and communicate the … to provide IT security training and raise awareness increases the risk that users will not understand their … with which they have been entrusted at greater risk for unauthorized access, misuse or abuse. For example, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessOpinion 97-1
… in county workers' compensation self-insurance plan) WORKERS' COMPENSATION -- County Self-Insurance Plan … pursuant to section sixty-five of this chapter may exclude from participation in a plan any type of public corporation . … is eligible to participate in the plan (see 1979 Opns St Comp No. 79-732, unreported). A "public corporation" for this …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … town or towns. This language suggests that, in order for a village to be included within a joint fire district, … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… was initiated to prevent flood water from entering 14 fan plants; however, only 11 fan plants were mitigated. Transit officials stated the three remaining fan plants were completed but did not provide documentation …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… from the first quarter of 2019 to the first quarter of 2023. The impact of the COVID-19 pandemic on the city likely … population, commuters and foot traffic declined. Industry trends supported a rise in very small businesses in the city … to: Develop a business-friendly ecosystem by monitoring trends and policies that support these new businesses. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… subway station inspections. Auditors reviewed records for 10 priority "A" defects that were identified by station … including snow in the station and a clogged drain. For two defects, auditors found that information was … action had been taken. Auditors also reviewed records for 30 priority "B" defects and found that four were repaired …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsOpinion 88-45
… to the following terms and conditions. Under the proposed plan, the bank would agree to make funds available to the … , 130 Misc 2d 448, 453, 496 NYS2d 208, 212; 1982 Opns St Comp No. 82-152, p 192). Local Finance Law, §20.00 enumerates … been properly authorized, it must be issued in the form required by Local Finance Law, §51.00 and executed in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 93-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 451 NYS2d 816; see Village of Walden v County of Orange , Supreme Court, Orange County, Slifkin, J., Nov. 12, 1980 affd … ; City of Poughkeepsie , supra ; County Law, §657-a). The case of Village of Walden , supra , specifically concerned …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… in Fall 2021 and not all SUNY institutions experienced increases. The college-age population that drives enrollments … college students to higher degree programs, particularly for disadvantaged students. Degrees and Return on Investment … including salaries upon graduation, are more positive for New York’s college students than those in other states. …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsIX.7.E Disaster Assistance – IX. Federal Grants
… guidance concerning Project IDs and Activity IDs to use for financial transaction coding. Once the disaster event … prepared guidance on tracking agency costs by event. For each disaster event that requires individual tracking, a … and another will be created to support tracking of costs for the disaster within the Agency without the automatic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceDiNapoli: Numbers of Homeless Population Doubled in New York
… the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkControls Over Unclaimed Bottle Deposits
… initiators, and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit covers the period … registered with the Department to remit 80 percent of any unclaimed bottle deposits on a quarterly basis. Along with …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsUnified Court System Bulletin No. UCS-180
… with respect to adequate levels of compensation and non-salary benefits for Judges and Justices of the state paid courts of the … recommended that all NYS Judges receive phased-in salary increases over the next three fiscal years beginning April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtDiNapoli: State Pension Fund Value $206.9 Billion
… 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The … The strength and stability of our state’s pension fund is good news for the more than one million individuals in the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billion